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Mayor for a dayThe Budget GameMARCH 2004
Edited by IBASE – Brazilian Institute of Socialand Economic Analyses
Av. Rio Branco, 124, 8º andar – CentroCEP 20148-900 – Rio de Janeiro – RJ – BrazilPhone: +55(21) 2509.0660 Fax: +55(21) [email protected] www.ibase.br
Organized byLeonardo Méllo
Editing CoordinatorIracema Dantas
Graphic ProductionGeni Macedo
TranslationJones de Freitas
RevisionPhil Courneyeur
IllustrationsGuto Miranda
PhotosIBASE Images
Graphic DesignMais Programação Visual
In partnership withActionAid and Ford Foundation
Summary
Presentation .................................................................................. 5
Basic orientation for the instructor ..................................... 7
Materials – 5 items ..................................................................... 9
Step-by-step of the dynamics – 6 Stages ................. 11
Stage 1Warming-up and Objective .............................................. 12
Stage 2Citizenship and Budget ...................................................... 14
Stage 3Making our Budget ............................................................... 18
Stage 4Questions on the Municipal Budget ............................ 22
Stage 5Let’s spend the money! ...................................................... 24
Stage 6Final Remarks ........................................................................... 28
Acknowledgments ................................................................... 32
Appendices ................................................................................. 33
5
Presentation
Believing in the concept that participation alone is not enough toproduce an equitable society, IBASE has been developing trainingprograms focused on the issues of citizenship and governmentbudget for many years. We think that civil society participation isone of the essential factors in strengthening democraticinstitutions. Hence, we have invested our efforts in qualifiedparticipation, trusting the idea that decision-making spaces willbe occupied by people committed to the principle thatparticipation always makes the difference.
Enhancing dialogue with government represents a qualitativeleap for all society, where transparency of actions developedwith public funds is strengthened because information on thoseactions are demanded by the same population who have chosentheir elected officials.
It’s worth noting that citizens mobilize for elections but do littleto know how public funds will be spent.
Elections and public budget are two sides of the same coin.On one side, we choose the best governmental proposals, publicpolicies we consider most adequate; on the other, we see whatactions will be implemented and how much money they willrequire. The most obvious difference between these twoevents is that the former happens every four years while thelatter occurs every year.
Through this work IBASE intends to enable more people toparticipate in this “annual election of our funds” – that’s thereason for this publication.
6
I hope this is only a beginning leading to several otherpublications focusing on different and important issues such as,for example, participation in policies for children and adolescentsand the Law of Fiscal Responsibility.
In this volume, there is a clear division between chapters to orientand inform citizens, and the dynamics itself. It should be kept inmind that this publication is as much an effort of those who willuse it, leading to a stronger and more participatory society in itsstruggle for rights, as it is an effort of IBASE.
Leonardo MélloIBASE [email protected]
7
Basic orientationfor the instructor
TimeFrom one hour to one hour and forty minutes, according to theunfolding discussion and number of participants.
Participants and groupsA minimum of 12 participants is suggested. Although theprocess has been used with up to 100 people, if you work with ahigh number of persons (above 50), you have to increase thetime for the process.
In setting up the groups in stage 5, the instructor shouldorient participants to avoid forming less than 4 or more than10 groups. It’s not necessary to have the same number ofpeople in each group.
Developing group dynamicsWhile reading the pamphlet, the instructor will see questions andanswers in the various stages. These questions do not necessarilyhave to be used. Their objective is to facilitate and guideinstructors’ presentations. This means that not all questions haveto be dealt with. This decision is left to the instructor’s feeling,including the inclusion of other more relevant questions.
We also suggest that before starting, each instructor shouldprepare his/her own guide notes for those stages requiringmore discussion.
8
Distributing money in stage 5After forming the groups referred to in stage 5 (minimum of sixand maximum of ten), 300 bills will be distributed to participantsso they separate the number for each group.
According to the number of groups, there will be an adequateamount of bills, such as in the table on the right:
Nº of groups Nº of bills (300 bills)
04 75
05 60
06 50
07 43
08 37
09 33
10 30
9
Materials – 5 items
Large envelopes or cards to represent government spendingareas. In this case, they were defined as 8 areas.
300 bills will be needed to distribute to the groups, no matterthe size of the municipality or of its municipal budget.
Copies of the exercise “Let’s spend the money! (one foreach participant).
Attendance list.
Envelope with postage to send the attendance list and theanswers in stage 5 back to IBASE – unless one chooses to sendby fax at +55(21) 3852-3517, care of Public BudgetDemocratization Project.
Envelope with postage to send the attendance list and theanswers in stage 5 back to IBASE
Material checklist (5 items)
7 large envelopes/cards
300 bills
Exercise “Let’s spend the money!” –one for each participant
1 attendance list
1 envelope with postage to send the attendancelist and the answers in stage 5 back to IBASE
Check the material using the list on the right:
10
Adapting your municipality’s budgetIn order to put together a public budget, there are severalfederal laws and regulations. Despite their specific goals, one iskey to this work. Every single public budget in Brazil has to becategorized by a criteria called Functions. This criteria establishesnames to point out the objective of the line items on theexpenditure side. They vary from broader to narrower names.We pick the broader names and group them in order to haveonly seven areas, as seen below:
Legislative
Administration,Planningand Debt
Social Security
Health, Sanitationand Environment
Education,Culture, Sportand Leisure
Urbanism andHousing
Other areas
City Council and representatives.
Financial administration, governmentplanning, documentation, human resources,debt, tecnology of information, etc.
Payment of inactive civil servants,community and elderly assistance, childsupport policies etc.
Sanitary vigilance, sanitation, medical andsanitary assistance, hospitals and healthposts, vaccination campaigns,environment policies, etc.
Basic education, night school, daycare,assistance to students, culturaldissemination, cultural education, specialeducation, recreational and sports parks,carnival promotion, etc.
Urban housing, public buildings, urbanplanning, urban roads, parks and gardens,environmental protection, pollution control,public lighting, etc.
Road transport, road construction andpaving, Municipal Guard, urban-trafficcontrol and safety, contingency reserve, etc.
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Step-by-step ofthe Dynamics
– 6 Stages –
12
Warming-upand Objective5 minutes
O B J E C T I V E
To reflect on the attention we give to certaindaily facts such as soccer teams or soapoperas, as compared to other issues that havedirect impact on our lives, such as publicpolicy implementation.
S U P P O R T M A T E R I A L
Questions on contemporary and politicalissues (suggestions below).
Warming-up exercise with questions and answers on populartopics (soccer, carnival, television shows, etc.) and issues relatedto public finances and politics. These questions will range fromthe moderately complex to the more difficult ones (name of thePresident of the Republic, state governor or mayor, or the nameof the city councilor candidate they voted for in the last election).
The objective of this warming-up period is to stress the fact thatissues involving popular culture are better known than otherquestions such as municipal government spending or the namesof our city councilors, despite the reality that the latter are moreimportant for our daily lives and have greater impact on ourquality of life.
Stage 1
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Participants should be advised that the purpose of this process ofgroup dynamics is to make them familiar with the public budgetand government planning. At the day’s end, they will be able tospend all municipal government funds, just like the mayor andcity councilors would do.
Suggested questions (for each country and communitythe questions might change to fit their interest)
P O P U L A R C U L T U R E
1. What Brazilian actress was nominated for the 1999 Oscar?A. Fernanda Montenegro.
2. How much does a popular car cost?
3. How much does a kilo. of potatoes cost?
4. Who won the state Soccer Championship last year?
5. What team was champion in the last Brazilian SoccerTournament?
6. What’s the theme of this year’s Carnival?
P O L I T I C S
1. Who is the Heath Minister?
2. How many city councils does the city have?
3. How much does the municipal government spend per year?
4. What’s the meaning of IPTU (or some local tax acronym)?
5. Whom did you vote for state deputy in the last elections?
6. How many federal deputies are there?
7. How long is a senator’s mandate?
14
Citizenshipand Budget10-20 minutes
O B J E C T I V E S
Work with the concepts of state, government,citizenship, and public budget.
S U P P O R T M A T E R I A L
Prepare a short outline of the main ideas tobe discussed with keywords.
Keep in mind that not all questions have to be posed, only thosethat best help to guide participants through each stage.
Q. What is the state?A. A way of organizing legitimate political power in a territory, the
state is an institution with control over the inhabitants of thatterritory. Its legitimacy is guaranteed by the collectivity living inthat space. The main role of the state is to promote thecommon good. It is made up of the Executive, Legislative, andJudiciary branches.
Q. What is the difference between state and government?A. The state is the institution with power to exercise leadership over
the inhabitants of a given territory, while government is themechanism through which state power is implemented.
Stage 2
15
In other words, the state is the institution built by all of us toregulate and mediate relations among people, and thegovernment is the representation of one of society’s interestgroups, which exercises state power chosen by the majority ofvoters and for a determined period of time.
Q. What is citizenship?
A. Citizenship is a term that denominates a people’s set of rights andduties in relation to the higher power exercised by the state tobalance and resolve conflicts in society. It’s a dynamic conceptbecause rights and duties may expand over time, according tosociety’s demands and needs.
Citizenship in Brazil is a selective quality. Some fully exercise itand others do not, despite the fact that it should encompasseverybody, be universal, and result from the promotion of thecommon good – the state’s highest objective. For example, whilein Rio de Janeiro southern zone (wealthy region) residents are fullcitizens, and comply with their duties and have access to qualitypublic services (rights), in other regions those services do noteven exist, although this won’t release citizens from theobligation to comply with their duties.
Q. What is public budget?
A. The history of budgets goes back to the Magna Carta of KingJohn of England (1215). This charter established the principlethat no resources could be taken from citizens without priorconsent (common counsel) from high clergy and nobility (aprocess that anticipated our present-day Congress). In thoseearly times, collection of taxes would only be legitimate afteragreement from hierarchs.
16
Later, citizens began also to make decisions about expenditures.The budget started to be a document that would allow for publiccontrol of government actions.
The budget is a plan prepared by the Executive and adopted bythe Legislative, showing how much money the state (Executive,Legislative, and Judiciary – when in existence) will receive andspend in a given period of time. It can also be viewed as acontract between two parties – citizens and public authorities –in which the former make a commitment to pay some money tothe state and the state, in exchange, commits itself to provideservices needed by the population.
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Q. Why the budget is important?A. Because it helps to use the money better, showing on what it’s
going to be spent. It’s a way to plan for tomorrow, helping toavoid shocks and surprises. With public budgets we can blockgovernments from treating regions of the same city differently,overstressing areas that are already wealthy and ignoring needyareas, although their resources come from all citizens. Thus,income redistribution can be implemented by the way we choosepublic expenditures in budgets.
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Making ourBudget10-20 minutes
O B J E C T I V E
Exercise to establish the concept of budgetand elaborate a specific budget. For example:a domestic budget.
S U P P O R T M A T E R I A L
Write on the blackboard the revenue andexpenditure estimated for that example.
Ask if someone has ever prepared a budget (household, for aparty or barbecue, for a trip). The purpose is to develop theconcept that even for a barbecue you should decide ifeveryone will contribute the same amount (whether or notchildren are counted, and elderly people?), and what will bebought (just red meat or also chicken and fish?). The processchosen for collecting funds (revenues) and deciding on whatwill be purchased (expenditures) may have democratic oregotistical aspects.
Choose four participants by chance and build a family withfather, mother, child and grandfather/grandmother.
Prepare a family budget with participants. Set the revenuesand list the different expenditures.
Stage 3
19
Ask participants to suggest revenues and expenditures itemsbased on their own experience and background.
Note down amounts and answers on the blackboard.(Use terms that suggest several items such as “health” formedicines and health-care insurance plans; “education” torefer to school, etc.).
Use the following table to direct questions to participants:
With the example of revenues and expenditures on theblackboard, make simulations altering items and amounts.Also discuss what to do to purchase some good or to buy oncredit and their impact on the budget. It’s important to show toparticipants that even with a small budget, we must PRIORITIZE,that is, to choose some items over others. This decision is guided
Revenues
Wages (man and woman)
Pension
Scholarship
Odd jobs (making sweets,
sewing, moving van,
crafts, etc.)
Food stamps
Other
Total revenues
Expenditures
Rent
Food
Bills (electricity, gas,
common expenses)
Entertainment (Movies/books/
newspapers/magazines)
health (medicines/health
insurance)
Education (daycare/school/
courses/school materials)
Transportation (trips to workplace
or school by bus)
Other (haircut/beauty parlor/
clothing)
Total expenditures
20
by our search for well-being and is also applicable to publicauthorities who decide on amounts which are hundreds of timeslarger than our domestic budgets.
Adjust revenues and expenditures for the situations describedbelow, discussing their implications:
• Revenues larger than expenditures (surplus)• Revenues equal to expenditures (balanced budget)• Revenues smaller than expenditures (deficit)
As an attention-grabber for the next stage, relate theexpenditures in the domestic budget to those of thegovernment’s various departments (Education, Health,Administration, Sports and Leisure, etc.).
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22
Questions on theMunicipal Budget10 minutes
O B J E C T I V E S
Provide a sense of the amounts involved inthe municipal budget, comparing with figuresthat are familiar to the common citizen.Evaluate government expenditures.
S U P P O R T M A T E R I A L
Divide the total budget by the value of thebasic food basket, minimum wage, popularcar, etc. Check those values beforehand.
Sounding out knowledge among participants of the size andquality of public spending in their municipality.
Q. How much money does the municipal government spendby year?
A. R$ million.
Write this figure down on the blackboard and compare it to thepreviously-listed income of each student, the value of the minimumwage, or the cost of the basic food basket (calculate how manyminimum wages are equivalent to the budget = R$ million = minimum wages, or one year ofminimum wages for families/year).
Stage 4
23
Q. Does the government spend those funds well? Do youthink that the government knows how to spend themoney to fulfill its basic functions and promote thecommon good?
Q. Give some good and bad examples of government action?A. (Write down the examples; they might be useful on another
occasion during the course).
Q. In what areas does the government spend most ofthe money?
A. (This question also leads into stage 6, which discusses participation).
The last question takes you to discussing the jurisdiction of eachgovernmental sphere. This will lead to the next stage (that is,not everything that is wrong can be blamed on the mayor). Thefollowing table shows some specific jurisdictions of eachgovernmental sphere (in Brazil).
Federal
Armed Forces
Higher education
General socialsecurity
State
Public security
Secondary education
State civil-servantsocial security
Municipal
Municipal Guard
Basic education
Municipal civil-servantsocial security
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Lets spendthe money!20-35 minutes
O B J E C T I V E
Discuss and decide on a municipalgovernment’s expenditures in its areas of work.
S U P P O R T M A T E R I A L
Define the value and minimum amount ofbills by group. Exercise sheet and money.
Distribute the exercise
Read the items of the exercise that was handed out, seekingexamples from daily life (for example, Health and Sanitationcan be hospitals).
If you could not get a copy of your city budget, we suggestusing the model (page 25), according to the size of yourmunicipality: S for small, M for medium and L for large. (use thepopulation criteria to macth).
Explain that the next step is to allocate the money distributedin envelopes to each of the items. The item Other willconsolidate several actions, expenditures, and initiatives thatdo not fit into any other category.
Divide participants into groups (never less than 4 or more than10), which do not need to have the same number of people.
Stage 5
25
Let’s spend the money!
Areas
Legislative
Administration,Planningand Debt
SocialSecurity
Health,SanitationandEnvironment
Education,Culture,Sport andLeisure
Urbanism andHousing
Other areas
Description of actions
City Council andrepresentatives.
Financial administration, governmentplanning, documentation, humanresources, debt, tecnology ofinformation, etc.
Payment of inactive civil servants,community and elderly assistance,child support policies etc.
Sanitary vigilance, sanitation, medicaland sanitary assistance, hospitals andhealth posts, vaccination campaigns,environment policies, etc.
Basic education, night school,daycare, assistance to students,cultural dissemination, culturaleducation, special education,recreational and sports parks,carnival promotion, etc.
Urban housing, public buildings,urban planning, urban roads,parks and gardens, environmentalprotection, pollution control,public lighting, etc.
Road transport, road constructionand paving, Municipal Guard,urban-traffic control and safety,contingency reserve, etc.
Total
S M L
13 9 12
56 66 65
22 19 37
66 90 57
67 68 70
25 33 38
51 15 20
300 300 300
Small: municipalities with 4 to 12 thousand inhabitants and U$ 3 million/year budget inthe state of Rio de Janeiro.Medium: municipalities with an average of 400 thousnad inhabitants and U$ 55 million/year budget in the state of Rio de Janeiro.Large: average of the municipal budgets of Rio de Janeiro and São Paulo (U$ 3 billion/year budget).
Stress the fact that each group represents a mayor and willdiscuss and decide how the bills will be allocated on eachgovernment area. It is the time to “play”.
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Distribute the bills in small piles, so each group will count offthe bills that it will keep and pass on the remaining to othergroups, who will repeat the operation until everybody has thenumber of bills suggested by the table below (in accordancewith the number of groups participating in this stage).
Groups will have between 10 and 15 minutes to make theirdecisions. After five minutes, explain that once done, they shouldplace the amount of money chosen for each area into the respectivearea envelope, laid by the instructor in a place visible to all.
After all groups finish the distribution, each envelope (area) willbe given to a person for assessing the results. These results willbe transcribed to the blackboard under the title class budget.
Write next to the “Class Budget” their “Government Budget”from your city, or any chosen previously from the model.
Ask participants in which items they anticipate the largestdiscrepancies between their class budget and the mayor budget.Write down the distribution of expenditures in the municipality’sbudget and proceed to the next set of questions.
Q. How did you decide where to spend the money? Howdoes the government make this decision? Which budgetis the “correct”?
Nº of Groups Nº of bills (300 bills)
04 7505 6006 5007 4308 3709 3310 30
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A. Budgetary decisions are made based on people’s priorities andvalues. Obviously, different groups have distinct values and, thus,there is no such a thing as a “correct” budget.
Q. How would your life change if the “Class Budget” becamethe budget law instead of the “Government Budget”?
A. Stress some differences between the mayor budget and theclass budget – maybe more funds into education and fewerresources for pensions.
Q. Did talking to other people make it easier or harder tochoose where to spend the money? On the other hand,we asked earlier about the problems in the waygovernment spent the money; could it be that yourbudget process has the same problems?
Q. Do you think that there is any improvement to be made tothe “Class Budget”?
A. I noticed that in your budget you spent less in than the “Government Budget” in the same area. Are you notworried about the deterioration of services in that area, or shouldthe government raise more funds for those services, enabling youto distribute resources as you did?
The keyword of this stage is priority. Correct or wrong to notapply, but seeing which social groups profit more from theallocation and expenditures from any budget is what we shouldlook for. Different budgets will have different priorities andinterest groups behind them.
How do we change this? This question is the link to the next stage.
Use the attendance list to keep track of the comparison ofthese budgets and record them for future reference orcomparison with other Class Budgets made by other peoplefrom the same community.
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Participationwithin our reach5-10 minutes
O B J E C T I V E
Discuss possibilities and forms of grassrootsparticipation
Once people realized the importance of the government budgetand its role in promoting society’s well being, we should askwhat they intend to do next.
Participation is the keyword.
The concept of this dynamics is to show participants that there isno “correct” budget, but choices that reflect each one’s values,priorities, needs, and urgencies.
Greater participation of certain social groups tends to directbudgetary fund allocation to particular interests in detriment tothe needs of the majority. This is one of the causes of the unequaldistribution of income and public services we have in our society.
Another important concept is that government budgetarypriorities only will be changed according to our wishes if we getinvolved in its decision-making process.
To ask participants how they imagine doing this is a good way ofclosing the work.
Stage 6
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We can point out to legal and legitimate grassroots participatoryspaces such as councils, NGOs, unions, and social movementsreferred to as “organized population,” in addition to residents’associations, groups monitoring city councils, popular forums,and so on, characterized as “mobilized population.”
Presentation of demands and discussion with public officialsshould be carried out with the legislative power (city council andstate legislature) and the executive branch (mayor and governor).
However, when should we participate? To answer this, weenclosed a time chart that can help any citizen to participate inhis/her city. (Works for the 5.500+ municipalities in Brazil).
Participation step by stepOur objective is to participate in the budget or the AnnualBudget Law. In order to accomplish this objective we must beaware of some key dates that are repeated every year.
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Prior to the budget, there is legislation that orients itselaboration. This bill is called Law of Budget Guidelines (LDO).
Both the LDO and the budget are initiatives of the executivebranch. In other words, they are first prepared by the mayor andthen submitted to city councilors for amendments.
If the LDO guides the budget, it’s worth knowing how toparticipate in its elaboration and afterwards, in the budget itself.
Among other aspects, the role of the LDO is to provide goals andpriorities for the budget, refer to changes in tax legislation, andpoint out alterations in the policy for civil service jobs and salaries.
The Budget is the law that presents in the most detailed fashiontwo fundamental things: what the government intends to do andhow much it plans to spend.
We also refer to the things the government intends to do asactions; and the quantities we call amounts. Hence, the budgetinvolves actions and amounts.
Budget = actions and amounts.
Participating in the Law of Budget Guidelines – LDO
Jan-Mar
MayorElaboratesits budgetguidelinesproposal.
Apr
15th
MayorSends draft billto City Council.
May
City CouncilCouncilorsdiscuss thequality of theproposal madeby the Mayor,and setdeadlines foramendmentsand changes.
Jun
30th
City councilSends backmodified bill forapproval beforelegislativerecess.
31
Participation in the budget has two objectives: to choose the mostsuitable actions to solve the social problems we face and allocatean adequate amount of resources to implement those actions.
Elaborates its budget proposal. Experiences of participatory budgetprocesses or grassroots consultations occur during this period.
Deadlines included in the above tables (LDO and Budget) areestablished by the Federal Constitution and are respected bymost municipalities.
However, in your city they may be slightly different, provided theyare included in the Municipal Organic Law.
Participating in the budget – Annual Budget Law
Jan-Jul
MayorElaborates its budgetproposal. Experiencesof participatorybudget processesor grassrootsconsultations occurduring this period.
Aug
31st
MayorSends draftbill to CityCouncil.City Council
Sept-Nov
Councilorsdiscuss thequality of theproposal madeby the Mayor,and setdeadlines foramendmentsand changes.
Dec
15th
City CouncilSends backmodifieddraft bill forapproval.
32
Acknowledgments
Having worked on government budget since 1991, IBASE has developeddifferent types of materials, articles, talks, courses, and approaches to enablea broader dissemination of the theme throughout those years.
IBASE’s perspective is that other social institutions do not necessarily need tobecome as specialized in this field, but that the budget theme is a powerfulinstrument for improving and strengthening the capacity for dialoguebetween society and government.
Based on our experience, we decided to elaborate materials that aresuitable to different levels of public knowledge and interest in budgetaryissues. In the same way we developed a course for leaders, we decided toinvest in a sensitization dynamic for the common citizen.
The start-up was hugely facilitated by our contact with two Canadian NGOsin 1999: CHO!CES (a coalition for social justice) and The Global ChangeGame. We were particularly inspired by a publication called Money Matters.
In addition, I have to mention the work of individuals and institutions that ingreater or lesser degree contributed to the dissemination and success of thisexperience that had already reached over 2000 citizens by 2002.
Some of those individuals played a fundamental role by their contributionand participation in the beginning of the work, by their experience,dedication, honesty, and commitment to the ideals we uphold.
By order, I wish to acknowledge the work of Júlia Ribeiro, IBASE researcher,who participated in the gestation and baptism of this publication, of JoãoLuis da Silva, popular educator, who has relentlessly embraced andsupported this initiative, and of Júlio Silva, IBASE researcher, who hassystematically contributed to enhance this work.
I would like to broaden this acknowledgement to include innumerousindividuals, not known to us in IBASE, but equally important because theyhave invested in this work and have trusted it.
Finally, I must say that none of this work would have been possible withoutthe support, partnership, and trust from the Ford Foundation of Brazil andActionAid Brasil. They have supported IBASE’s Budget DemocratizationProject team for a long time.
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Appendices
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Exer
cise
Res
ult
s “C
lass
Bu
dg
et”
(wri
te d
own
in t
he b
lank
spa
ces
the
num
ber
of b
ills
or v
alue
s)
Are
asG
ove
rnm
ent
Cla
ss
Legi
slat
ive
Ad
min
istr
atio
n, P
lann
ing
and
Deb
t
Soci
al S
ecur
ity
Hea
lth,
San
itat
ion
and
Env
iron
men
t
Educ
atio
n, C
ultu
re,
Spor
t an
d L
eisu
re
Urb
anis
m a
nd H
ousi
ng
Oth
er
Tota
l3
00
30
0
Let’
s sp
end
the
mon
ey!
(STA
GE
5)
Are
as
Legi
slat
ive
Ad
min
istr
atio
n,Pl
anni
ng a
nd D
ebt
Soci
al S
ecur
ity
Hea
lth,
San
itat
ion
and
Env
iron
men
t
Educ
atio
n, C
ultu
re,
Spor
t an
d L
eisu
re
Urb
anis
m a
nd H
ousi
ng
Oth
er a
reas
Tota
l
Des
crip
tio
n o
f ac
tio
ns
Cit
y C
ounc
il an
d r
epre
sent
ativ
es.
Fina
ncia
l ad
min
istr
atio
n, g
over
nmen
t p
lann
ing,
doc
umen
tati
on,
hum
an r
esou
rces
, d
ebt,
tec
nolo
gyof
info
rmat
ion,
etc
.
Paym
ent
of in
acti
ve c
ivil
serv
ants
, com
mun
ity
and
eld
erly
ass
ista
nce,
chi
ld s
upp
ort
pol
icie
s et
c.
Sani
tary
vig
ilanc
e, s
anit
atio
n, m
edic
al a
nd s
anit
ary
assi
stan
ce, h
osp
ital
s an
d h
ealt
h p
osts
, vac
cina
tion
cam
pai
gns,
env
iron
men
t p
olic
ies,
etc
.
Basi
c ed
ucat
ion,
nig
ht s
choo
l, d
ayca
re, a
ssis
tanc
e to
stud
ents
, cu
ltur
al d
isse
min
atio
n, c
ultu
ral e
duc
atio
n,sp
ecia
l ed
ucat
ion,
rec
reat
iona
l and
sp
orts
par
ks,
carn
ival
pro
mot
ion,
etc
.
Urb
an h
ousi
ng,
pub
lic b
uild
ings
, ur
ban
pla
nnin
g,ur
ban
roa
ds,
par
ks a
nd g
ard
ens,
env
iron
men
tal
pro
tect
ion,
pol
luti
on c
ontr
ol,
pub
lic li
ghti
ng,
etc.
Road
tra
nsp
ort,
roa
d c
onst
ruct
ion
and
pav
ing,
Mun
icip
al G
uard
, ur
ban
-tra
ffic
con
trol
and
saf
ety,
cont
inge
ncy
rese
rve,
etc
.
Nº
of
Bill
s
Let’
s sp
end
the
mon
ey!
(STA
GE
5)
Are
as
Legi
slat
ive
Ad
min
istr
atio
n,Pl
anni
ng a
nd D
ebt
Soci
al S
ecur
ity
Hea
lth,
San
itat
ion
and
Env
iron
men
t
Educ
atio
n, C
ultu
re,
Spor
t an
d L
eisu
re
Urb
anis
m a
nd H
ousi
ng
Oth
er a
reas
Tota
l
Des
crip
tio
n o
f ac
tio
ns
Cit
y C
ounc
il an
d r
epre
sent
ativ
es.
Fina
ncia
l ad
min
istr
atio
n, g
over
nmen
t p
lann
ing,
doc
umen
tati
on,
hum
an r
esou
rces
, d
ebt,
tec
nolo
gyof
info
rmat
ion,
etc
.
Paym
ent
of in
acti
ve c
ivil
serv
ants
, com
mun
ity
and
eld
erly
ass
ista
nce,
chi
ld s
upp
ort
pol
icie
s et
c.
Sani
tary
vig
ilanc
e, s
anit
atio
n, m
edic
al a
nd s
anit
ary
assi
stan
ce, h
osp
ital
s an
d h
ealt
h p
osts
, vac
cina
tion
cam
pai
gns,
env
iron
men
t p
olic
ies,
etc
.
Basi
c ed
ucat
ion,
nig
ht s
choo
l, d
ayca
re, a
ssis
tanc
e to
stud
ents
, cu
ltur
al d
isse
min
atio
n, c
ultu
ral e
duc
atio
n,sp
ecia
l ed
ucat
ion,
rec
reat
iona
l and
sp
orts
par
ks,
carn
ival
pro
mot
ion,
etc
.
Urb
an h
ousi
ng,
pub
lic b
uild
ings
, ur
ban
pla
nnin
g,ur
ban
roa
ds,
par
ks a
nd g
ard
ens,
env
iron
men
tal
pro
tect
ion,
pol
luti
on c
ontr
ol,
pub
lic li
ghti
ng,
etc.
Road
tra
nsp
ort,
roa
d c
onst
ruct
ion
and
pav
ing,
Mun
icip
al G
uard
, ur
ban
-tra
ffic
con
trol
and
saf
ety,
cont
inge
ncy
rese
rve,
etc
.
Nº
of
Bill
s
40
Instructor’s Notes
..........................................................................................................................................................................................
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41
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44
JanuarySun Mon Tue Wed Thu Fri Sat
1 2 34 5 6 7 8 9 10
11 12 13 14 15 16 1718 19 20 21 22 23 2425 26 27 28 29 30 31
FebruarySun Mon Tue Wed Thu Fri Sat
1 2 3 4 5 6 78 9 10 11 12 13 14
15 16 17 18 19 20 2122 23 24 25 26 27 2829
MarchSun Mon Tue Wed Thu Fri Sat
1 2 3 4 5 67 8 9 10 11 12 13
14 15 16 17 18 19 2021 22 23 24 25 26 2728 29 30 31
AprilSun Mon Tue Wed Thu Fri Sat
1 2 34 5 6 7 8 9 10
11 12 13 14 15 16 1718 19 20 21 22 23 2425 26 27 28 29 30
MaySun Mon Tue Wed Thu Fri Sat
12 3 4 5 6 7 89 10 11 12 13 14 15
16 17 18 19 20 21 2223/30 23/31 25 26 27 28 29
JuneSun Mon Tue Wed Thu Fri Sat
1 2 3 4 56 7 8 9 10 11 12
13 14 15 16 17 18 1920 21 22 23 24 25 2627 28 29 30
Planning 2004
JulySun Mon Tue Wed Thu Fri Sat
1 2 34 5 6 7 8 9 10
11 12 13 14 15 16 1718 19 20 21 22 23 2425 26 27 28 29 30 31
AugustSun Mon Tue Wed Thu Fri Sat
1 2 3 4 5 6 78 9 10 11 12 13 14
15 16 17 18 19 20 2122 23 24 25 26 27 2829 30 31
SeptemberSun Mon Tue Wed Thu Fri Sat
1 2 3 45 6 7 8 9 10 11
12 13 14 15 16 17 1819 20 21 22 23 24 2526 27 28 29 30
OctoberSun Mon Tue Wed Thu Fri Sat
1 23 4 5 6 7 8 9
10 11 12 13 14 15 1617 18 19 20 21 22 23
24/31 25 26 27 28 29 30
NovemberSun Mon Tue Wed Thu Fri Sat
1 2 3 4 5 67 8 9 10 11 12 13
14 15 16 17 18 19 2021 22 23 24 25 26 2728 29 30
DecemberSun Mon Tue Wed Thu Fri Sat
1 2 3 45 6 7 8 9 10 11
12 13 14 15 16 17 1819 20 21 22 23 24 2526 27 28 29 30 31
44
